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De Beers Consolidated Mines Ltd vs. Howe [1906] AC, 45

Place of Effective Management

“The head and brains of the company are, as it appears to me, to be found in London, and the real conduct of the adventure takes place there. It does not matter in my opinion whence the subject matter with which the business deals is drawn; the inference which I draw from the facts is that the real business of the company is carried on in London.” (Emphasis added)."

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